The method of book value exists limitation comparing with the meth.
帐面价值法与公允价值法相比，存在诸多局限性，应加以改进。
The bettered method combined the current book value of enterprise with the cash flow in the future.
改进后的评估方法考虑了目前企业的账面价值及企业未来的现金流量。
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；
应用推荐